Remise en cause de la continuité d'exploitation, procédure d'alerte et implications sur la mission de certification du Commissaire aux Comptes PDF Download
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Author: Florence Jacob
Publisher:
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Languages : fr
Pages : 0
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Author: Florence Jacob
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Category :
Languages : fr
Pages : 0
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Author: Amélie Godfroy
Publisher:
ISBN:
Category :
Languages : fr
Pages : 528
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LA LOI DU 1ER MARS 1984 SUR LA PREVENTION DES DIFFICULTES DES ENTREPRISES A MIS EN PLACE UN DISPOSITIF D'ALERTE VISANT A ATTIRER L'ATTENTION DES DIRIGEANTS SOCIAUX EN CAS D'EVOLUTION PREOCCUPANTE DE LA SITUATION DE L'ENTREPRISE. LA MISE EN OEUVRE DE CETTE PROCEDURE INCOMBE PRINCIPALEMENT AU COMMISSAIRE AUX COMPTES POUR LEQUEL IL S'AGIT D'UN VERITABLE DEVOIR D'ALERTE. CE DEVOIR A ETE GENERALISE PAR LA LOI DU 10 JUIN 1994 QUI PREVOIT DESORMAIS QUE LE COMMISSAIRE AUX COMPTES DOIT INFORMER LE PRESIDENT DU TRIBUNAL DURANT LA PROCEDURE. LA PREVENTION DES DIFFICULTES DES ENTREPRISES CONCERNE DE NOMBREUX INTERVENANTS DANS L'ENTREPRISE AUSSI LA MISSION D'ALERTE DU COMMISSAIRE AUX COMPTES POSE-T-ELLE LA QUESTION DE LA COLLABORATION DU COMMISSAIRE AUX COMPTES, LIE PAR LE SECRET PROFESSIONNEL, AVEC CEUX-CI. PAR AILLEURS, IL CONVIENT DE S'INTERROGER SUR LA FACON DONT LE COMMISSAIRE AUX COMPTES DOIT APPREHENDER CETTE MISSION AFIN DE NE PAS REMETTRE EN CAUSE LES PRINCIPES QUI GOUVERNENT SA PROFESSION TOUT EN DONNANT UNE PLEINE EFFICACITE A CETTE PROCEDURE. AU TERME DE LA LOI, LES COMMISSAIRES AUX COMPTES DOIVENT DECLENCHER LA PROCEDURE LORSQU'ILS RELEVENT DES FAITS DE NATURE A COMPROMETTRE LA CONTINUITE DE L'EXPLOITATION. IL S'AGIT D'UNE NOTION COMPTABLE QUI DOIT POURTANT RECEVOIR UNE DEFINITION PLUS LARGE POUR APPREHENDER LES DIFFICULTES DES ENTREPRISES LE PLUS EN AMONT POSSIBLE. ENFIN, LE DEROULEMENT DE LA PROCEDURE CONFRONTE LE COMMISSAIRE AUX COMPTES A DIVERSES DIFFICULTES QU'IL LUI FAUT RESOUDRE AFIN D'EVITER TOUT RISQUE DE MISE EN CAUSE DE SA RESPONSABILITE CIVILE.
Author: Compagnie nationale des commissaires aux comptes (France).
Publisher:
ISBN: 9782906930988
Category :
Languages : fr
Pages : 94
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Author: Eddy Willems
Publisher: Springer
ISBN: 3030045315
Category : Computers
Languages : en
Pages : 218
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This book describes the key cybercrime threats facing individuals, businesses, and organizations in our online world. The author first explains malware and its origins; he describes the extensive underground economy and the various attacks that cybercriminals have developed, including malware, spam, and hacking; he offers constructive advice on countermeasures for individuals and organizations; and he discusses the related topics of cyberespionage, cyberwarfare, hacktivism, and anti-malware organizations, and appropriate roles for the state and the media. The author has worked in the security industry for decades, and he brings a wealth of experience and expertise. In particular he offers insights about the human factor, the people involved on both sides and their styles and motivations. He writes in an accessible, often humorous way about real-world cases in industry, and his collaborations with police and government agencies worldwide, and the text features interviews with leading industry experts. The book is important reading for all professionals engaged with securing information, people, and enterprises. It’s also a valuable introduction for the general reader who wants to learn about cybersecurity.
Author: Michael Gerson
Publisher: Moody Publishers
ISBN: 1575679280
Category : Religion
Languages : en
Pages : 141
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Book Description
An era has ended. The political expression that most galvanized evangelicals during the past quarter-century, the Religious Right, is fading. What's ahead is unclear. Millions of faith-based voters still exist, and they continue to care deeply about hot-button issues like abortion and gay marriage, but the shape of their future political engagement remains to be formed. Into this uncertainty, former White House insiders Michael Gerson and Peter Wehner seek to call evangelicals toward a new kind of political engagement -- a kind that is better both for the church and the country, a kind that cannot be co-opted by either political party, a kind that avoids the historic mistakes of both the Religious Left and the Religious Right. Incisive, bold, and marked equally by pragmatism and idealism, Gerson and Wehner's new book has the potential to chart a new political future not just for values voters, but for the nation as a whole.
Author: Stationery Office, The
Publisher:
ISBN: 9780114943097
Category :
Languages : en
Pages :
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Company Law Official Notifications Supplement
Author: Marc Sommers
Publisher: University of Georgia Press
ISBN: 0820338907
Category : Political Science
Languages : en
Pages : 310
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Young people are transforming the global landscape. As the human population today is younger and more urban than ever before, prospects for achieving adulthood dwindle while urban migration soars. Devastated by genocide, hailed as a spectacular success, and critiqued for its human rights record, the Central African nation of Rwanda provides a compelling setting for grasping new challenges to the world's youth. Spotlighting failed masculinity, urban desperation, and forceful governance, Marc Sommers tells the dramatic story of young Rwandans who are “stuck,” striving against near-impossible odds to become adults. In Rwandan culture, female youth must wait, often in vain, for male youth to build a house before they can marry. Only then can male and female youth gain acceptance as adults. However, Rwanda's severe housing crisis means that most male youth are on a treadmill toward failure, unable to build their house yet having no choice but to try. What follows is too often tragic. Rural youth face a future as failed adults, while many who migrate to the capital fail to secure a stable life and turn fatalistic about contracting HIV/AIDS. Featuring insightful interviews with youth, adults, and government officials, Stuck tells the story of an ambitious, controlling government trying to govern an exceptionally young and poor population in a densely populated and rapidly urbanizing country. This pioneering book sheds new light on the struggle to come of age and suggests new pathways toward the attainment of security, development, and coexistence in Africa and beyond. Published in association with the United States Institute of Peace
Author: Chris Wooding
Publisher: Scholastic UK
ISBN: 1407143883
Category : Juvenile Fiction
Languages : en
Pages : 211
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Perfect for fans of Neil Gaiman and Tim Burton, this is no ordinary fairy tale. When Poison's baby sister is stolen by phaeries, Poison sets off on an incredible and dangerous journey to get her sister back from the Phaerie Lord. But as Poison travels to the Realm of Phaerie, she discovers that her story - and her destiny - is not in her control, and that she will need all her wits about her to survive. A fantasy where the power of story maybe the only thing that will save you, and where imagination knows no bounds.
Author:
Publisher:
ISBN: 9789240698345
Category : MEDICAL
Languages : en
Pages :
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Author:
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ISBN:
Category :
Languages : en
Pages : 14
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